会计英语总结.docx
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会计英语总结.docx
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会计英语总结
会计英语总结一
Onthebasisof基于
Enlargeitsscale扩大规模
税务管理部门taxmanagementservice
证券管理部门securitiesgoverningdepartment
簿记员bookkeeper;簿记bookkeeping
财务状况financialposition
财务报表fiancilstatement
内部控制internalcontrol
存货inventory
管理咨询managementconsulting
获利能力profitability
公共会计师事务所publicaccountingfirm
汇总summarize
经济业务transactionn
现代企业modernbusiness
主要职能primaryfunction
受管制行业ahighlyregulatedindustry
最有影响mostinfluential
以~名义bythenameof
证券交易委员会securitiesandexchangecommission
会计基础accountingfundamental
会计实体accountingentity
持续经营的going-concern
会计期间假设accountingperiodassumption
稳定货币单位假设thestable-money-unitassumption
从事engagein
执行义务carryoutcommitments
认识目标realizeobjective
通货膨胀的影响theeffectofinflation
购买力purchasingpower
缺点shortcoming
反映reflect
客观性原则objectiveprinciple
一致性原则consistencyprinciple
稳健性原则conservatismprinciple
权责发生制美[əˈkruəl]accrual-basisaccountingprinciple
充分披露theadequatedisclosure
配比原则matchingprinciple
实现原则therealizationprinciple
成本原则costprinciple
受制于;根据subjectto
服从法规obeytheregulationsofthelaw
在实操中inpractice
算出净收益workoutthenetincome
按成本atcost
调整adjustment
净损失netloss
经营成果operatingresults
要素elements
会计等式accountingequation
基本知识basicknowledge
会计英语总结二
资产asset
负债liability
所有者权益owner’sequity
股东权益stockholders’equity/shareholders’equity
净资产netassets
收入revenue
费用expense
支出expenditure
净收益netincome
净损失netloss
流动资产currentasset
长期资产long-livedassets
固定资产fixedassets
无形资产intangibleasset
流动负债currentliability
长期负债long-termliability
企业资源businessresources
资产负债表balancesheet
收益表incomestatement
结算单、清单statement
分类becategorizedinto;beclassifiedinto;bedividedinto
销售、服务、投资收入sales/service/investmentrevenue
销售成本costofgoodssold
管理、销售、财务费用administrative/selling/financialexpense
超过exceed
发生occur
总额totalfigure
资产总额totalfigure
贷方creditor
债权人creditor
所有权interest
利益interest
利息interest
计算出workout/calculate/compute
rendervt.
1.报答;给予2.呈递;提供;开出Sheneededhimtohearheroutandrenderadvice.她需要他把话听完并提出建议。
Youwillhavetorenderanaccountofyourexpenditure.你的开支必须报账。
Wearegoingtorenderthemeconomicassistance.我们打算向他们提供经济援助。
3.演出;扮演;演奏Thepianoconcertowaswonderfullyrendered.这首钢琴协奏曲演奏得很好。
4.翻译Thesentencecannotbeliterallyrendered.这个句子不能直译。
5.使;致使Youhaverenderedagreatservicetothecountry.你为国家做了一件大事。
Theshockofthediscoveryrenderedhimspeechless.这一发现使他吃惊得一句话也说不出来。
6.使成为;使变得;使处于某状态7.递交;呈献;提交8.粉刷;给(墙壁)抹灰9.将(脂肪)熬成油;熔化10.(用其他语言)表达;把…译成11.放弃;让与;交出(与up连用)Theycouldn'tresistanymoreanddecidedtorenderupthecity.他们无法继续抵抗,决定放弃这座城市。
12.归还;交回(与back连用)I'verenderedbackhismoney.我已将钱还给了他。
13.付给;交纳;纳贡Theconqueredhadtorendertributetotheconqueror.被征服者只得向征服者称臣纳贡。
14.提供(帮助等);给予(服务等)Theywillcallonyoutorenderassistance.他们将到你那里去帮助你。
15.表达;描绘Ican'trendermythoughtaccurately.我不能将我的思想准确地表达出来。
16.(艺术上)再表现;朗诵;演奏;扮演17.给…重新措词;翻译(常与in或into连用)
会计英语总结三
审计auditing
所得税筹划incometaxplanning
管理咨询managemnetconsultingservice
注册会计师certifiedpublicaccountant
流程图flowchart
预测forecast
被假定为beassumedto
足够的时间去timesufficientto
执行义务carryoutcommitments
认识到他的客观性realizeitsobjectives.
同样长equallength
会计期间accountingperiod
会计方法accountingmethod
明确的标准definitecriteria
(一)项,条款item
表明,指出indicate
在…之前,居前priorto
日记账journal
登记、登录、书面提出entervt
报账、开送账单renderanaccount
报答、归还renderback
放弃、让与renderup
相比之下incomparison
构成constitute
基本原则groundrules
有效成立的valid
有效、批准validate
货币单位monetaryunit
价值尺度ameasureofvalue
符合conformto
在很大程度上inlargepart
所得税申报表incometaxreturns
指referto
保证金、现金存款cashdeposit
个人和组织individualsandorganizations
偿清、付清payoff
有价证券marketablesecurities
长期借款long-termloanspayable
应付账款Accountspayable
应付税金Taxespayable
应付债券bondspayable
即namely/thatistosay
分界线dividingline
初始投资initialinvestment
注册资本registeredcapital
留存收益retainedearnings
量上关系quantitativerelationship
等于beequalto
总和sum
Liabilityshouldbegivenpriorityoverowner’sequityintermsofthedistributionoftheresidualvalues
剩余价值residualvalues
强调emphasize
减less介词
失效invalidity
购买purchase
仍然有效remaintobevalid
发生occurvi
股票stock、capitalstock(股本)
普通股股票equitysecurity
股票/股份证书sharecertificate
证券、股票stockcertificate
发行股票issuecapitalstock
付现paycash
办公设备officeequipment
应付票据Notespayable
以赊账方式onaccount
开出issue(anotepayable)
部分收回inpartialcollectionof…
部分支付inpartialpaymentof…
复式记账会计double-entryaccounting
连续的程序或步骤thesequenceofproceduresorsteps
业务交易businesstransaction
把经济业务记录在日记账中recordtransactionsinthejournal
以时间先后顺序inthechronologicalorder
会计英语总结四
会计分录accountingentries
借方debitside
贷方creditside
总分类账ledgeraccount
试算平衡表trialbalance
计算分类账余额calculatethebalancesofeachledgeraccount
证实verify
过账过程postingprocess
在多
数情况下inmanycases
整年的whole-year
事项event
记账记录entervt
借方debits;贷方credits
做期末调整分录makeend-of-periodadjustingentries
记入日记账并过入分类账journalizethemandpostthemtoledgeraccounts
调整后试算表adjustedtrialbalance
保证借贷方相等ensuretheequalityofdebitsandcredits
收入和费用账户revenueandexpenseaccounts
结清close
做结帐分录makeclosingentries
结帐后试算表after-closingtrialbalance
T型账户Taccount
包括consistof
表中包括三个项目consistofthreeitems
什么情况下一个业务记借方inwhatcasesshouldatransactionbeenteredonthedebitside
通常地conventionally
Assetandexpenseincreasesarerecordedasdebit,whileliability,owner’sequity,andrevenueincreasesarerecordedascredit.
相反地incontrast
土地账户landaccount
资产账户assetaccount
除了土地账户,这个事例还涉及到哪个账户呢?
Whataccountdoesthecaseinvolvebesidesthelandaccount
它使得会计等式两边不平等
Itwillmakeunequalthetwosidesoftheaccountingequation
记账方法recordingmethod
零niladj/n.
在正常情况下innormalcases
完全正确absolutelyright
借方余额debitbalance
借方分录debitentry
确认业务confirmtransaction
Decidewhichledgeaccounttodebitandwhichledgeaccounttocreditaccountingtothenatureoftheaccountsinvolvedanditsincreasinganddecreasingeffect.
在日记账里记录业务
Recordthetransactioninthejournal
总分类账ledger
摘要abstract
剩余的theremaining($30000)剩余的3万美元
付两万现金pay$20000incash
赊账oncredit
企业的规模thescaleofthebusiness
普通日记账generaljournal
各种特殊日记账variousspecialjournals
现金收入日记账cashreceiptsjournal
现金支出日记账cashpaymentsjournal
销售日记账salesjournal
购货日记账purchasejournal
原始凭证sourcedocuments
日期栏datecolumn
过账posting
贷方栏creditcolumn
Postingistheprocessthatthedebitsandcreditsaretransferredfromthejournaltotheledgeraccounts.
Businessofdifferentsizesanddifferentnatures
Accountsarecreatedonthebasisoftheitemsoffinancialstatements.
Theirsequenceintheledgerisusuallythesameasthatoftheitemsinfinancialstatements.
余额应注明是借方余额还是贷方余额Thebalanceshouldbemadeclearwhetheritisadebitbalanceoracreditbalance.
差额difference
余额balance
完全正确absolutelyright
反之亦然viceverse
错误计算miscalculation
借贷方的错位misplacingofadebitasacredit
找出确定原因identifythecause
改正putitright
Thereisasequenceofstepstolocatetheerror.
差错的步骤如果适当,可以节省不少时间和精力
Thepropersequenceoferror-locatingprocedurescansaveusconsiderabletimeandeffort.
调整分录adjustingentries
提前收取服务费collecttheservicefeeinadvance
总额应分摊到接下来的数月中sothetotalamountshouldbeapportionedtothefollowingmonths
分摊、分派、按(比例)分配apportionvt
Eg.thegroupleaderapportionedthemthedutiesfortheweek.
保险单、保单insurancepolicy
预先支付的钱advancepayment
资产和费用的增加记在借方,减少记在贷方
Bothassetandexpenseincreasesarerecordedasdebit,andtheirdecreasesarerecordedascredit.
未到期的,未尽的Unexpired
有效期限unexpiredterm
登记业务recordtransaction
在月末做调整分录maketheadjustingentryattheendofthemonth
预付费用/待摊费用prepaidexpense
预提费用(还未支付)accruedexpense
建筑物折旧depreciation(贬值)ofbuildings
累计折旧accumulateddepreciation
收取(钱、信)collect
至于asfor
预收账户advancecollectionaccount
未入账费用unrecordedexpense
利息费用interestexpense
到期onmaturity
本金principal
利息interest
调整方法adjustingmethod
惯例/通常做法generalpractice
Thegeneralpracticeistorecordadjustingentriesinthejournalbeforetheyarepostedtotheledger
产生错误makeerrors
已入账的成本recordedcosts
预收收入、未获得的收入unearnedrevenue
应计收入、未入账的收入unrecordedrevenue
应计收入accruedrevenue
应计费用、未入账的费用unrecordedexpense
调整后的试算表adjustedtrialbalance
结帐closetheaccount
会计英语总结四
得利gainaprofit
招致损失incuraloss
Transferthenetincomeorthenetlosstotheretainedearningsaccount
留存收益retainedearningsaccount
把余额转入收益汇总账户transferthebalanceintotheincomesummaryaccount
那是当然的了thatisforsure
为…铺平道路pavethewayfor
Debittherevenueaccountandcredittheincomesummaryaccountforanamountequaltothecreditbalanceoftherevenueaccount.
临时性账户temporaryaccounts/nominalaccounts
永久性账户permanentaccounts/realaccounts
收益汇总账户incomesummary
赤字deficit
复合日记账分录compoundjournalentry
留存收益表astatementofretainedearnings
现金流量表astatementofcashflows
财务状况financialposition
经营状况operatingstatus
完整的一套acompletesetof
揭示reveal
利息收入interestearned
销售佣金salescommissionsearned
工资费用salaryexpense
广告费用advertisingexpense
销售员工salesstaff
批发商wholesaler
销售过程sellingprocess
运输费用deliveryexpense
毛利grossprofit
单步single-step
多步multi-step
净收益netincome
经营总收入operatingincome
净收益netincome
减deduct
负的,减minus
营业外支出non-operatingexpense
经营业绩operatingperformance
销售收入净额netsales
销货成本costofgoodssold
经营费用operatingexpense
销售人员工资salessalaries
销售佣金salescommissions
送货服务费用deliveryserviceexpense
经营收益operatingincome
利息收入interestrevenue
利息费用interestexpenses
所得税费用incometaxesexpense
股利dividends
减substract
详细说明detail
分配distribute
留存收益retainedearnings
股东权益stockholders’sequity
期初留存收益beginningretainedearnings
期末留存收益endingretainedearnings
股利的宣布dividenddeclaration
优先股preferredstock/shares
普通股commonstock/shares
现金股利cashdividend
股票股利stockdividend
提款withdral
获利性经营profitableoperations;proprietor[prə
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